only
at the site of the customer. The nitty-gritty of the matter is that a
customized software cannot be ordinarily developed without
spending some ... software and services for development of software with the
development of software from the eligible undertaking, the
consideration awarded for onsite development for computer
software
vendor of the
software has assigned „right to use software‟, further the software is
invoiced separately the payment made for acquiring software ... software without the equipment and
the equipment without the software cannot put to use independently.
The software and the machine is customer specific
only at the site of the customer. The nitty-gritty of the matter is that a
customized software cannot be ordinarily developed without spending some ... software and services for development of software with the
development of software from the eligible undertaking, the consideration awarded
for onsite development for computer software
software
during the licence term (typically annual). The software in
consideration is a standard software and not a customized
software. It is upgraded ... software license fee on
non-exclusive non-transferable basis during the license term. The
subject software is standard software not customised software. The
title
taxable in its hands as the software
in consideration was standard software and not customized software.
7. The learned Departmental Representative for the Revenue ... software during the
licensed term. The claim of assessee was that the said software was standard
software and not customized software, wherein the title
made:
MSC India performs routine marketing activities in India to
attract customers of Software products in Indian market.
The marketing material is provided by company ... India is actually performing routine marketing
activities in India attracting customers of software products in the Indian
market. The marketing material is provided by company
right, title and interest in the software
and related know. This software cannot be used by the
customer except for the operation of the machine ... software without the equipment
and the equipment without the software cannot put to use
independently. The software and the machine is customer specific
customer, the company
developing such software product does not become a software
product company, but remains only as a software development
service provider ... company is engaged into
software products and not software development services. If on
the other hand, a company renders software product development
services on contract
rights are given to the assessee
by the software suppliers, as to whether the software were customized for
the use of assessee, the nature ... light of
the fact that if the assessee had received the customized software from
the foreign suppliers then it could be termed as transfer
made:
MSC India performs routine marketing activities in India to attract
customers of Software products in Indian market.
The marketing material is provided by company ... customer and Company will provide
assessee, notification of such delivery.
Customer makes payment to assessee.
Assessee retains 3.5% of revenue from the receipts from customers
